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The Accounts Officer (Cash) Versus Income Tax Officer (TDS)

2016 (3) TMI 876 - HIMACHAL PRADESH HIGH COURT

Short deduction of tax from the payment of commission paid by BSNL/MTNL to their public call office franchises - ITAT deleted the demand - Held that:- The issue involved in all these appeals is similar and the Punjab and Haryana High Court titled as The Commissioner of Income Tax (TDS), Chandigarh versus M/s Bharat Sanchar Nigam Limited [2013 (3) TMI 199 - PUNJAB & HARYANA HIGH COURT ] wherein held no substantial question of law arises for consideration, inter alia, for the reason that the Centr .....

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in respect of assessment years prior to insertion of the said amendment.

It is apt to record herein that the Apex Court in a latest judgment in the case titled as Neon Laboratories Limited versus Medical Technologies Limited and others, reported in (2016 (3) TMI 787 - SUPREME COURT) has directed that every High Court must give due deference to the law laid down by other High Courts - Decided in favor of assessee. - ITA No. 13 of 2012 a/w ITAs No. 12, 26 and 27 of 2012 - Dated:- 16-3- .....

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2, titled as The Commissioner of Income Tax (TDS), Chandigarh versus M/s Bharat Sanchar Nigam Limited, being the lead case, decided on 13th February, 2013, has determined the issue. Further prayed that these appeals may also be determined accordingly. His statement is taken on record. He has also made available copy of the judgment made by the Punjab and Haryana High Court in ITA No. 261 of 2012 and other connected matters across the Board, made part of the file. 2. All these appeals are clubbed .....

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must give due deference to the law laid down by other High Courts. It is profitable to reproduce para 7 of the judgment herein: 7. The primary argument of the Defendant-Appellant is that it had received registration for its trademark ROFOL in Class V on 14.9.2001 relating back to the date of its application viz. 19.10.1992. It contends that the circumstances as on the date of its application are relevant, and on that date, the Plaintiff-Respondents were not entities on the market. However, the D .....

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